COLONIAL TRUST CO. v. KRAEMER

Civil Actions Nos. 1257, 1258.

63 F.Supp. 866 (1945)

COLONIAL TRUST CO. v. KRAEMER, Collector of Internal Revenue (two cases).

District Court, D. Connecticut.

December 26, 1945.


Attorney(s) appearing for the Case

Spencer, Ordway & Wierum, of New York City, and Cummings & Lockwood, of Stamford, Conn. (Otto C. Wierum and John A. McManus, both of New York City, and Raymond E. Hackett, of Stamford, Conn., of counsel), for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Frederic G. Rita, Sp. Assts. to Atty. Gen., and Robert P. Butler, U. S. Atty., and Edward J. Lonergan, Asst. U. S. Atty., both of Hartford, Conn., for defendant.


HINCKS, District Judge.

These are actions brought under 28 U.S. C.A. § 41(5), to recover estate taxes which the plaintiff claims were erroneously and illegally assessed against the estates of Gertrude B. Whittemore and Justine B. Whittemore and paid under protest by the plaintiff as executor of those estates. Claims for refunds were rejected by the Commissioner of Internal Revenue. It was agreed that the two cases should be tried together, and a separate judgment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases